In this study, we analyzed and experimented micro-strip line inductors and capacitors for a SAW duplexer, an important devise for mobile communication. For SAW duplexers, micro-strip line lumped elements must have small impedance values, below several tens of nH or several tens of pF, and a small area pattern. In this study, we performed theoretical analysis of flat line type, meander line type, and spiral line type inductors and interdigital capacitors on a LiTaO$_3$ Piezo-crystal. We proposed a measurement method to evaluate small values of lumped elements accurately with network analyzer. In experiments, we confirmed validity of the theoretical analysis method through fabrication and characterization of micro-strip line lumped elements. The analysis method in this paper can be applied to SAW duplexers well as other microwave devices.